MN SF4241

Establishes a refundable tax credit equal to 4 percent of qualifying wages earned by direct support professionals in Minnesota.

Defines direct support professionals as individuals employed by eligible providers who spend more than 50 percent of work hours providing direct care, training, supervision, counseling, consultation, or medication assistance.

Eligible providers include supervised living facilities, home and community-based services settings, consumer-directed community supports programs, and semi-independent living service providers.

Credit is capped at $1,000 per taxable year, and any credit amount exceeding the claimant's tax liability is refunded.

Effective for taxable years beginning after December 31, 2019, with an appropriation from the general fund to cover refunds.